SAMPLE INCOME LETTER FROM ACCOUNTANT

ROBINSON, COOK, AND JAMES

CHARTERED ACCOUNTANTS
100 HIGH ROAD LONDON
01555 555 666

June 12, 2005

FAO: Judy Hamblen
Vice President
Florida Residential Mortgage
1500 Cordova Road, Suite 314
Fort Lauderdale, FL 33316, U.S.A.

To whom it may concern;

We act as the accountants to Brian Andrew Williams, owner of a ball bearing

manufacturing company, BAW Limited, established in 1994. The tax year runs from
April to April in Great Britain, but we will convert annual earnings into the calendar year
format which runs from January 1st through December 31st and is used in the U.S..

Mr. Williams earnings in calendar year 2003 were 68,000 pounds or $123,760.
Mr. Williams earnings in calendar year 2004 were 75,000 pounds or $136,500.
Based on the first 5 months revenue through 31st May, we calculate his earnings to be
80,000 pounds or $145,600 from January 1, 2005 to December 31, 2005.
Current rate of exchange used is 1.00 pounds equals 1.82 US dollars.

BAW Limited continues to show acceptable levels of profitability and is a well-managed

company.

Sincerely,

George Cook
Chartered Accountant for the Firm

Note: As always, please provide the original letter on original company letterhead.
We prefer the accountant use the US tax year format which is also the calendar year
format, running from the 1st of January through the last day of the year, the 31st of
December. If possible, please request that the accountant make the conversion from
pounds to dollars by citing the current rate of exchange. The chartered or certified
accountant may include a personal or professional reference.